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- W2891336590 abstract "This paper focuses on how forecasts information is disclosed in IPO prospectuses. In France, managers report either detailed forecasts or only a brief summary. We investigate the determinants and consequences of the varying levels of detail provided in these forecasts. Based on a sample of 82 IPOs on the Euronext Paris market (2000-2002), we show that only two variables are associated with highly detailed forecast disclosures: forecast horizon and firm age. We also find that the forecast error decreases as the level of detail in the forecast disclosures increases. This finding is robust to our reverse causality test (Heckman two-stage self-selection procedure) and suggests that the level of detail in forecast disclosures enhances the reliability of earnings forecasts." @default.
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- W2891336590 date "2005-12-21" @default.
- W2891336590 modified "2023-10-17" @default.
- W2891336590 title "Levels of voluntary disclosure in IPO prospectuses: An empirical analysis" @default.
- W2891336590 hasPublicationYear "2005" @default.
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